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CELEX:62021CB0459: Case C-459/21, The Navigator Company and Navigator Pulp Figueira: Order of the Court (Sixth Chamber) of 9 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — The Navigator Company SA, Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Article 176 — Exclusions from the right to deduct VAT — Less favourable scheme compared to the mechanism for deducting expenses provided for in respect of a direct tax governed by national law — Principle of equivalence — Inapplicability)
March 20, 2023
No Comments
CELEX:62021CB0260: Case C-260/21, Corporate Commercial Bank: Order of the Court (Ninth Chamber) of 15 November 2022 (request for a preliminary ruling from the Okrazhen sad — Vidin — Bulgaria) — Corporate Commercial Bank, in liquidation v Elit Petrol AD (Reference for a preliminary ruling — Article 53(2) and Articles 94 and 99 of the Rules of Procedure of the Court of Justice — Insolvency proceedings — Mutual set-offs with an insolvent credit institution — Retroactive amendment to the conditions for the enforcement of those set-offs — National legislation declared unconstitutional — Purely internal situation — Manifest inadmissibility)
March 20, 2023
No Comments
CELEX:62021CB0104: Case C-104/21, RegioJet: Order of the Court (Ninth Chamber) of 26 October 2022 (request for a preliminary ruling from the Úřad pro přístup k dopravní infrastruktuře — Czech Republic) — RegioJet a.s. v České dráhy a.s. (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Concept of ‘court or tribunal’ — Criteria relating to the constitution and function of that body — Exercise of judicial or administrative functions — Directive 2012/34/EU — Articles 55 and 56 — Single national regulatory body for the railway sector — Independent regulatory authority for the sector — Entitlement to act on an ex officio basis — Power to impose penalties — Decisions that are open to challenge before the courts — Inadmissibility of the request for a preliminary ruling)
March 20, 2023
No Comments
CELEX:62019CB0859: Joined Cases C-859/19, C-859/19, C-926/19 and C-929/19, FX and Others (Effect of the decisions of a constitutional court III): Order of the Court (Sixth Chamber) of 7 November 2022 — (requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Criminal proceedings against FX, CS, ND (C-859/19), BR, CS, DT, EU, FV, GW (C-926/19), CD, CLD, GLO, ŞDC, PVV (C-929/19) (References for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Second subparagraph of Article 19(1) TEU — Article 47 of the Charter of Fundamental Rights of the European Union — Fight against corruption — Protection of the European Union’s financial interests — Article 325(1) TFEU — PFI Convention — Decision 2006/928/EC — Criminal proceedings — Decisions of the Curtea Constituțională (Constitutional Court, Romania) concerning the composition of panels hearing cases relating to serious corruption — Duty on national courts to give full effect to decisions of the Curtea Constituțională (Constitutional Court) — Disciplinary liability of judges in the event of non-compliance with such decisions — Power to disapply decisions of the Curtea Constituțională (Constitutional Court) that are inconsistent with EU law — Principle of primacy of EU law)
March 20, 2023
No Comments
CELEX:62021CA0806: Case C-806/21, TF (Drug precursors): Judgment of the Court (Seventh Chamber) of 2 February 2023 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Criminal proceedings against TF (Reference for a preliminary ruling — Drug precursors — Framework Decision 2004/757/JHA — Article 2(1)(d) — Person involved in the transport and distribution of precursors used for the illicit production or manufacture of drugs — Regulation (EC) No 273/2004 — Scheduled substances — Article 2 — Concept of ‘operator’ — Article 8(1) — Circumstances suggesting that scheduled substances might be diverted for the illicit manufacture of narcotic drugs or psychotropic substances — Obligation to notify those circumstances — Concept of ‘circumstance’ — Scope)
March 20, 2023
No Comments
CELEX:62021CA0676: Case C-676/21, Veronsaajien oikeudenvalvontayksikkö (Tax on vehicles): Judgment of the Court (Eighth Chamber) of 2 February 2023 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought by A (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Motor vehicles — Tax on vehicles — Second-hand vehicles imported from other Member States — Second-hand vehicles exported to other Member States — Refund of that tax on export — Restriction on that refund to vehicles which were put into circulation less than ten years ago)
March 20, 2023
No Comments
CELEX:62021CA0372: Case C-372/21, Freikirche der Siebenten-Tags-Adventisten in Deutschland: Judgment of the Court (Third Chamber) of 2 February 2023 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Freikirche der Siebenten-Tags-Adventisten in Deutschland KdöR v Bildungsdirektion für Vorarlberg (Reference for a preliminary ruling — Status under EU law of churches and religious associations or communities in the Member States — Article 17(1) TFEU — Freedom of establishment — Article 49 TFEU — Restrictions — Justification — Proportionality — Subsidies for a private school — Application submitted by a religious society established in another Member State — Establishment recognised by that society as a denominational school)
March 20, 2023
No Comments
CELEX:62021CA0208: Case C-208/21, Towarzystwo Ubezpieczeń Ż (Misleading standard assurance contracts): Judgment of the Court (Ninth Chamber) of 2 February 2023 (request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie — Poland) — K.D. v Towarzystwo Ubezpieczeń Ż S.A. (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Article 5 — Obligation to draft contractual clauses in plain intelligible language — Directive 2005/29/EC — Unfair business-to-consumer commercial practices — Article 3 — Scope — Article 7 — Misleading omission — Article 13 — Penalties — ‘Unit-linked’ life assurance contracts linked to investment funds — Information on the nature and structure of the assurance product and the risks associated with that product — Misleading standard contracts — Entity that is responsible — Legal consequences)
March 20, 2023
No Comments
CELEX:62020CA0649: Joined Cases C-649/20 P, C-658/20 P and C-662/20 P: Judgment of the Court (Fifth Chamber) of 2 February 2023 — Kingdom of Spain (C-649/20 P), Lico Leasing SA, Pequeños y Medianos Astilleros Sociedad de Reconversión SA (C-658/20 P), Caixabank SA and Others (C-662/20 P) v European Commission (Appeal — State aid — Article 107(1) TFEU — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Condition relating to selectivity — Obligation to state reasons — Principle of the protection of legitimate expectations — Principle of legal certainty — Recovery of the aid)
March 20, 2023
No Comments
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